Marian Corporation has two separate divisions that operate as profit centers. The following information is available for the most recent year:

Black DivisionNavy DivisionSales (net)$1,000,000$370,000

Salary expense25,00045,000

Cost of goods sold120,000156,000

The Black Division occupies 17,000 square feet in the plant. The Navy Division occupies 27,000 square feet. Rent is an indirect expense and is allocated based on square footage. Rent expense for the year was $47,000. Computegross profitfor the Black and Navy Divisions, respectively.

• $975,000; $325,000.
• $95,000; $169,000.
• $95,000; $142,000.
• $880,000; $214,000.
• $78,000; $142,000.